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词汇
restricted surplus
释义
restricted surplus
限制(保留)盈余
为保留盈余中依法不可分派股利的部分。限制盈余的原因有：营运资金比率小於公司债规定的最小值、积欠累积特别股的股利，或是董事会的决定。
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更新时间：2025/6/1 20:34:32